Instructions For Wisconsin Sales And Use Tax Return - State Of Wisconsin (Page 6 of 6) in pdf

1) Purchase price

$20,000

• A football or baseball stadium use tax has been paid as

described in the “Contractors” section below.

2) 0.5% Wisconsin football stadium use tax

($20,000 x .005)

$100

• The buyer purchased property in a sale consummated in

another Wisconsin county or in the baseball stadium district

3) Less 0.3% local tax paid in Indiana

-60

and the property is later brought by the buyer into Brown

4) Net football stadium use tax due to Wisconsin

$40

County (see exceptions for “Contractors” below).

5) Measure of tax ($40 x 200)

$8,000

• The buyer has paid a similar local tax in another state on the

purchase of the same property or services. Note: that tax

The grocery store should include $8,000 in the measure of tax

may be credited against the football stadium tax.

in the gray shaded box on line 11d.

Contractors must include the purchase price of tangible per-

Line 12. Total sales and use tax: Add the amounts on

sonal property that is used in constructing, altering, repairing

lines 10, 11a, 11b, 11c, and 11d and enter the total on line 12.

or improving real property and that becomes a component part

of real property in Brown County unless the contractor has

Line 13. Interest and penalty: If you do not file a return on

paid the 0.5% Wisconsin football stadium sales tax or similar

time, you are subject to interest at the rate of 1.5% per month

local sales tax of 0.5% or more in another state, on the purchase

on the tax on line 12 from the due date to the date the return is

of the property. Note: If the buyer has paid the baseball

filed. Include this amount on line 13.

stadium tax, or a similar local tax in another state of less than

0.5%, on the purchase of the same property or services, that tax

In addition, late returns may be subject to (1) a $20 late filing

may be credited against the football stadium use tax.

fee, (Note: The late filing fee was $10 for periods ending prior

to October 1, 1999) and (2) a negligence penalty of 5% per

Motor vehicle dealers who reported a measure of tax for motor

month, up to a maximum 25%, of the tax on line 12. These

vehicles used for any purpose, in addition to retention, demon-

penalties may be waived in the case of death of the person

stration, or display in the gray shaded entry box on line 11a

required to file the return, or if a reasonable explanation exists

must also include that measure of tax in the gray shaded entry

for the late filing. You will be notified if an additional amount

box on line 11d, if these vehicles were customarily kept in

is due.

Brown County.

Line 14. Total due: Add the amounts on lines 12 and 13 and

Credit for local taxes paid in another state

enter the total on line 14. This is the amount you owe. Do not

take credit for previous overpayments against the tax due on

If you paid a stadium (or similar local) tax on the purchases

this return.

made in another state, a special computation is required to

claim a credit of local taxes paid in another state. A “measure

Payment of the amount due may be made by Electronic Funds

of tax” must be determined for the football stadium district.

Transfer (EFT), check, or money order made payable to the

Determine the “measure of tax” by multiplying the net football

Wisconsin Department of Revenue. If paying by check or

stadium use tax liability by 200. The net football stadium use

money order, be sure to write your seller’s permit, use tax, or

tax liability is the difference between the 0.5% football

consumer use tax number on your payment and enclose it with

stadium use tax and the amount of stadium (or similar local) tax

your completed return.

paid in another state. If the stadium or local tax in another state

equals or exceeds the 0.5% Wisconsin football stadium use

If you are paying by EFT, check the box in the lower right hand

tax, do not enter a “measure of tax.”

corner of the return. You must file a return even though you pay

be EFT.

Example: A Brown County grocery store purchases a forklift

in Indiana for $20,000. The grocery store pays a 0.3% local tax

Sign and date your return: Be sure to sign and date your

in Indiana. The grocery store should make the following

return and list your daytime telephone number.

computation:

Instructions For Wisconsin Sales And Use Tax Return - State Of Wisconsin Page 6

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